1. Record the adjusting entry for uncollectible accounts on December 31, 2021.

2-a. Record the write-off of accounts receivable in 2022.

2-b. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2022 (before adjustment in 2022)

3-a. Assume the same facts as above but assume actual write-offs in 2022 were $11,160. Record the write-off of accounts receivable in 2022.

3-b. Assume the same facts as above but assume actual write-offs in 2022 were $11,160. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2022 (before adjustment in 2022).

During 2021, its first year of operations, Pave Construction provides services on account of $122,000. By the end of 2021, cash collections on these accounts total $91,000. Pave estimates that 25% of the uncollected accounts will be uncollectible. In 2022, the company writes off uncollectible accounts of $6,975. Required: 1. Record the adjusting entry for uncollectible accounts on December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet